James R. Roberts (1828 – 1891) was my great-great-great-grandfather. His ancestry is a brick wall I’ve been chipping away at for several years. So far, I’ve identified at least two and possibly three siblings, but I still don’t know who his parents were.

One of the first records sets used to research 19th century ancestors in the US is the federal decennial censuses. James was married in 1853 in Jackson Co., GA, and all indications point to him living there for the remainder of his life. His brother, William, was enumerated in Jackson County from 1850 through 1880, and James was enumerated there in 1860, 1870, and 1880, but I have never been able to find him in the 1850 free population schedule. This bothers me quite a bit. If only I could find him in 1850, I often think, then perhaps I would find the evidence I need to link him to his parents. But there he is not, no matter how often I look or how thoroughly I search.

Fortunately, Georgia researchers have other records to draw from, including the many extant county tax records. Jackson County has a rich set of tax digests extending from the county’s earliest days through most of the 19th century with very few gaps. I had a little time last week, so I hopped on down to the courthouse in Jefferson, Jackson County’s county seat, and spent the afternoon reading those digests. I focused on the years 1849, 1850, and 1851, because those years’ tax records act as a substitute and supplement for the 1850 federal census.

The tax returns for these three years (1849 to 1851) have been bound into one volume with each year numbered separately.1 I read every line of every page for every year.

First, let’s look at the names I pulled (all of the Roberts given in the originals) and some brief information included in the lists. In the original, the names were generally given surname first. I’ve rearranged those here to make this post easier to understand. I’ve added some explanatory remarks for the same reason. The number at the end of each person’s information is the amount of taxes paid. Please note that I have omitted some information given in the original.

There are a couple of things readily apparent from a comparison of the information gleaned from each record:

Aaron the elder and Robert were not named on any of the three tax lists examined. They were likely exempted from paying taxes due to their advanced age.

The younger Aaron, one of the Williams, and the youngest John were also not named on any of the tax lists. The latter two men may have been too young, but Aaron was certainly of an age to have been taxed. (I am open to suggestions as to why Aaron the younger may not have been named, given his age.)

The remainder of the men can be matched from one record to the others, with one exception. The “matched men” are:

Lewis Roberts, born about 1790 in South Carolina, who owned 130 acres (more or less) in Jackson County in Randolph’s District

James Roberts, born about 1797 in South Carolina, and who paid taxes on one poll in first Strange’s District and then Hancock’s District; styled as James “Sr.” in 1851 when an apparently younger James was added to the tax rolls

John Roberts, born about 1805 in South Carolina, who owned about 77 acres of land in Jackson County, valued at $200 in 1850

Chiner [China] Roberts, born about 1808 in South Carolina, who paid taxes on one poll in 1849 and 1850, but not in 1851

John Roberts, born about 1815 in South Carolina, who paid taxes on one poll in Wilborn’s District

Stephen Roberts, born about 1819 in South Carolina, who paid taxes on one poll in Roger’s District

William Roberts, who was most likely the William born about 1829 in Georgia, and who first appears on the tax rolls in 1851 owning 208 acres in Jackson County

The exception is James “C.” Roberts who paid a tax of $.25 in 1851 in Roger’s District, and who was listed in the tax roll right next to William “R.” Roberts (probably the William aged about 21 in 1850). If these two Williams were indeed the same man, then it’s a very good bet that James C. Roberts is my 3rd great-grandfather, James R. Roberts. The William who was enumerated as being 21 in 1850 was, according to family tradition, James R. Roberts’ twin brother. That these two men both appear for the first time on the same year’s tax rolls, not long after each turned 21, and are listed right next to each other is a strong indication of their relationship.

My belief that James was in Jackson County before his marriage has been somewhat strengthened by a comparison of these records. Before drawing any firm conclusions, however, I would very much like to do a deeper analysis of who could be taxed in Georgia at what age; and the official date of the 1850 federal census versus the dates each Roberts household was visited and enumerated. I would also like to extend research into tax records from other years, since the above was never intended to be the end of this record set’s use. Finally, a deeper look at other period records is in order, especially given my ultimate goal to connect James with his parents, thus extending his lineage back one generation.

Love this research. The little time I have had to look into it shows William Roberts (1860 census Jackson Co.) was my ancestor. Years ago I met a old man named Pheasant Roberts Jr. He told me his father had him when he was 65.Senior came back from the civil war and set up a cane press devise that would gin cotton. He ginned all the local cotton for free and made a small fortune selling the seed to a seed company in Athens Ga. I saw the recites. He ended up owning a bank in Pendergrass. After senior’s death his oldest son Frank Roberts stole most of the bank’s assets. Pleasant Senior’s father was Stephen Roberts. In the 1860 census, William and Stephen were beside each other. I wonder if they were related. A lot of lose ends that I’d like to clear up.